§280B. Demolition of structures — Inbound Citations

Citations to 26 U.S.C. § 280B as a whole

• 26 U.S.C. § 179B(d)

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  (d) Section 280B shall not apply to amounts which are treated as expenses under this section.
• 26 U.S.C. § 198(f)

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  (f) Sections 280B and 468 shall not apply to amounts which are treated as expenses under this section.